Special rules

In addition to the rules discussed so far, there are certain special rules that affect the following assets:

1. Heritage elements updated under Royal Decree-Law 7/1996 or Law 16/2012

In the case of assets updated in accordance with the provisions of Article 9 of Law 16/2012, of December 27, which adopts various tax measures aimed at consolidating public finances and promoting economic activity or, where appropriate, Article 5 of Royal Decree-Law 7/1996, of June 7, the determination of the capital gain or loss obtained will be carried out in accordance with the following rules:

The difference between the acquisition price and the corresponding amortizations recorded therefor shall be reduced by the amount of the net increase in value resulting from the updating operations provided for in Law 16/2012, of December 27, or, where applicable, in Royal Decree-Law 7/1996, with the positive difference thus determined being the amount of monetary depreciation.
The capital gain or loss will be the result of reducing the difference between the transfer value and the book value by the amount of the monetary depreciation referred to in the previous rule.

2. Intangible fixed assets (taxi license) transmitted in the autotaxi transport activity included in the objective estimation regime

Regulations: Seventh Additional Provision Law IRPF

Taxpayers who carry out the activity of taxi transport, classified under section 721.2 of the first section of the rates of the Tax on Economic Activities (IAE), who determine their net income using the objective estimation method, will reduce the capital gains that occur from the transfer of intangible fixed assets, when the transfer is motivated by permanent disability, retirement or cessation of activity due to restructuring of the sector or when, for other reasons, they are transferred to relatives up to the second degree.

Capital gains will be reduced according to the following rules:

The portion of the profit generated prior to January 1, 2015 will be distinguished, understanding this as the portion of the capital gain that proportionally corresponds to the number of days elapsed between the date of acquisition and December 31, 2014, both inclusive, with respect to the total number of days that it would have remained in the taxpayer's assets.
The portion of the capital gain generated prior to January 1, 2015 will be reduced by applying the following percentages depending on the number of years elapsed from the date of acquisition until December 31, 2014.

Until (years) More than (years)

1 1 2 3 4 5 6 7 8 9 10 11 12

Reduction 4% 8% 12% 19% 26% 33% 40% 47% 54% 61% 74% 87% 100%

Until (years)	More than (years)
1	1	2	3	4	5	6	7	8	9	10	11	12
Reduction	4%	8%	12%	19%	26%	33%	40%	47%	54%	61%	74%	87%	100%

Example

Mr. JVC, a taxi entrepreneur who determines the net income of his activity using the objective estimation method, retired on January 10, 2023. For this reason and in order for his son to continue with the activity, he transferred his municipal license to him on that date for 60,000 euros. The book value at the date of transfer of the municipal license, which was acquired on March 5, 2004, taking into account tax-deductible amortizations, is 0 euros.

Determine the amount of the reduced capital gain derived from said operation.

Solution:

Transfer value: 60,000

Book value: 0

Capital gain = 60,000

Capital gain generated until 31-12-2014 ⁽¹⁾

(60,000 ÷ 6,885) x 3,954 = 34,457.52

Applicable reduction (34,457.52 x 74%) = 25,498.56

Computable capital gain (60,000 – 25,498.56) = 34,501.44

Note to example:

⁽¹⁾Its determination is made in proportion to the number of days elapsed between the date of acquisition (03-05-2004) and 12-31-2014, inclusive, which amounts to 3,954 days, with respect to the total number of days elapsed between the date of acquisition and the date of transfer (01-10-2023), excluding the latter since it is no longer part of the assets, which is 6,885 days. ^(Back)

3. Transfer of assets that have enjoyed freedom of amortization

Regulations: Additional Provision Thirtieth Law IRPF

In the event of the transfer in fiscal year 2023 of assets assigned to economic activities that have enjoyed freedom of depreciation for investments in tangible fixed assets and real estate investments assigned to economic activities, both with maintenance of employment (investments made in 2009 and 2010) and without this requirement (investments made between January 1, 2011 and March 30, 2012), for the purposes of calculating the capital gain or loss, the acquisition value will not be reduced by the amount of tax-deductible depreciation that exceeds what would have been tax-deductible had the former not been applied.

For the transferor, the aforementioned excess will be considered as full income from the economic activity in the tax period in which the transfer is made.